Pirates Incorporated had the following balances at the beginning of September.

PIRATES INCORPORATED Trial Balance September 1
Accounts	Debits			Credits
Cash	$	6,200
Accounts Receivable		2,200
Supplies		7,300
Land		10,900
Accounts Payable				$	7,200
Notes Payable					2,700
Common Stock					8,700
Retained Earnings					8,000
Totals	$	26,600		$	26,600

The following transactions occur in September.

September		1		Provide services to customers for cash, $4,400.
September		2		Purchase land with a long-term note for $6,100 from Crimson Company.
September		4		Receive an invoice for $470 from the local newspaper for an advertisement that appeared on September 2.
September		8		Provide services to customers on account for $5,700.
September		10		Purchase supplies on account for $1,100.
September		13		Pay $3,700 to Crimson Company for a long-term note.
September		18		Receive $4,700 from customers on account.
September		20		Pay $870 for September's rent.
September		30		Pay September's utility bill of $1,850.
September		30		Pay employees $3,700 for salaries for the month of September.
September		30		Pay a cash dividend of $1,100 to shareholders.